Deceased Spouse

[MelanieR53]

We tried to e-file a 2019 return for a taxpayer with a deceased spouse. The spouse was deceased in 2020. The return was rejected with this message: "The Spouse SSN in the return has been locked because SSA records indicate the number belongs to a deceased individual." 

So what is the problem? We have filed a number of returns for deceased individuals and never had a problem such as this. 

[Just-Lisa-Now-]

This happens from time to time, have to paper file.

[BobKamman]

Just out of curiosity, was it a balance-due or refund return?  At least this shows that IRS knows who is deceased, and could prevent $1,200 payments from going to them if they thought that was what the law intended.  

[The-Tax-Lady]

IRS didn't seem to know when they issued 72,000 deceased individuals EIP payments this week.

Do you have the DOD on the Info Worksheet, if not, put it in and try e-filing.

[Just-Lisa-Now-]

Ive never had it happen, but any return with a deceased spouse I warn then that its possible a paper return may be required due to a locked SSN on the deceased....cross my fingers and Efile the return!

[The-Tax-Lady]

If it's a simple, "Spouse is Personal Representative" check the box and file.

If there is another Personal Representative and a Form 1310 has to be filed, those require mailing sometimes.